Topic
Audits
357 published works
Free Writings + Perspectives
Key PCAOB Areas of Focus
The PCAOB recently released its 2019 Staff Inspections Outlook for Audit Committees. During its 2019 inspections, the PCAOB has said that its inspections will focus on among other things: Technological…
Corporate and Securities Law
The PCAOB Wants to Talk to the Audit Committee Chair – Now What?
Tax Controversy Report
IRS Publishes Frequently Asked Questions About Resumption of Audits Following Shutdown
We wrote yesterday that the Internal Revenue Service has issued guidance to taxpayers and practitioners about how the agency's resumption of activities this week following the government shutdown is impacting…
Food Safety News
EU unveils food safety audit priorities for 2019
More than a third of audits and fact-finding missions by the European Commission's Directorate-General for Health and Food Safety (DG SANTE) will deal with food safety this year. The EC…
Virginia Condominium & Homeowners' Association Law Blog
Do we have to have an annual audit?
By Mike Inman
Many Association governing documents require an annual audit. In order for an audit to be meaningful in the Community Association context it must be performed by an independent certified public…
Cleary Enforcement Watch
SEC Guidance on Audit Committees of Brazilian Issuers
By Nick Grabar, Daniel Chor, Jonathan Mendes de Oliveira
For the first time, the SEC’s staff issued guidance last week under its rule governing audit committees for listed issuers. The guidance addresses the composition of audit committees for issuers…
Health Law
CMS Announces and Solicits Comments on Expanded RADV Audit Methodology
In its recent notice of proposed rulemaking setting policy for Medicare Advantage (MA) and the Prescription Drug Program (PDP) for calendar year 2020, CMS announced that it would establish extrapolation…
Employee Benefits Blog
Get Your Game On – How To Handle IRS and DOL Audits
By Erin Turley, Allison Wilkerson
During the Tax in the City event held in Dallas, Erin Turley and Allison Wilkerson gave an overview of benefit plan audits and the IRS examination process. They discussed various…
Government Contractor Compliance & Regulatory Update
OFCCP Issues New Directive Addressing “Transparency In OFCCP Compliance Activities”
By Guy Brenner
Quick Hit: OFCCP has issued Directive 2018-08 (the “Directive”) which sets forth new policies and procedures for OFCCP compliance evaluations. The Directive contains numerous specific rules and procedures that compliance…
Gov Con Employment Exchange
Additional Information on OFCCP’s Latest Round of CSALs
As we reported last week, OFCCP has released a supplemental list of contractors who have been selected for audit by the Agency. In addition to releasing information about the supplemental…